Partnership as entity.

Utah Code § 16-18-201 (eff. 10/1/2026), under Part 16-18-2: Nature Of Partnership.

Utah Code § 16-18-201 (eff. 10/1/2026)

16-18-201. Partnership as entity.

(1) A partnership is an entity distinct from the partnership's partners.

(2) A partnership is the same entity regardless of whether the partnership has a statement of qualification in effect under Section. 16-18-1001